In case employees go on a business trip by taxi for production and business activities, the carrier must make invoices according to the regulations assigned to the company as the basis for calculating the deductible expenses when determining the taxable income. (If meeting the conditions specified in Article 4 of Circular No. 96/2015 / TT-BTC). For expenses incurred abroad in the course of working overseas, there must be lawful invoices and vouchers as prescribed by the host countries and translated into Vietnamese according to the above regulations. Included in deductible expenses when calculating CIT.
Official Letter No. 8965 / CT-TTHT dated 15 September 2017 on taxi allowance for production and business activities